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The Excess Burden of Tax Evasion: An Experimental Detection-Concealment Contest

Bayer, Ralph-C; Sutter, Matthias - School of Economics, University of Adelaide - 2004

We present an experimental study on the wasted resources associated with tax evasion. This waste arises from taxpayers and tax authorities investing costly effort in the concealment and detection of tax evasion. We show that these socially inefficient efforts - as well as the frequency of tax...

Persistent link: https://www.econbiz.de/10008520858

Optimal Fines in the Era of Whistleblowers

Buccirossi, Paolo; Spagnolo, Giancarlo - C.E.P.R. Discussion Papers - 2006

We review current methods for calculating fines against cartels in the US and EU, and simulate their deterrence effects … under different assumptions on the legal and economic environment. It is likely that European fines have not had significant … deterrence effects before leniency programs were introduced. Previous simulations of the effects of fines ignore the different …

Persistent link: https://www.econbiz.de/10005136460

The excess burden of tax evasion - An experimental detection- concealment contest

Bayer, Ralph C; Sutter, Matthias - EconWPA - 2004

Persistent link: https://www.econbiz.de/10005062718

LA ORGANIZACIÓN. COMO FUNCIÓN DE LA ADMINISTRACIÓN

Pérez, Luis Alejandro Román; Solís, Giovani … - In: Contribuciones a la Economía (2009) 2009-06

utilizan los recursos que tienen a disposición para el logro de determinados fines y objetivos. Desde finales del siglo XIX se …

Persistent link: https://www.econbiz.de/10005065661

Setting Standards for Credible Compliance and Law Enforcement

Boyer, Marcel; Lewis, Tracy; Liu, Wei Lin - Centre Interuniversitaire de Recherche en Analyse des … - 1996

effectively substitute for the setting of fines when penalties for violation are fixed. In particular, maximal fines may be …

Persistent link: https://www.econbiz.de/10005100692

Enforcement and Over-Compliance

Shimshack, Jay P.; Ward, Michael B. - Department of Economics, Tufts University - 2007

plants with discharges typically below legally permitted levels reduce discharges further when regulators issue fines, even …

Persistent link: https://www.econbiz.de/10005027497

Accident Law: An Excessive Standard May Be Efficient

Goerke, Laszlo - CESifo - 2001

prevent the full internalisation of costs. A mechanism is proposed which guarantees an efficient outcome: monetary fines which …

Persistent link: https://www.econbiz.de/10005181224

Corporate Governance and Collusive Behaviour

Buccirossi, Paolo; Spagnolo, Giancarlo - C.E.P.R. Discussion Papers - 2007

This chapter examines the relationship between corporate governance and competition, particularly with regard to cartel formation, and discusses how corporate governance and firm agency problems affect optimal law enforcement against cartels, both in terms of sanctions and leniency policies....

Persistent link: https://www.econbiz.de/10005498010

Crime and Punishment in the "American Dream"

Di Tella, Rafael; Dubra, Juan - Volkswirtschaftliche Fakultät, … - 2006

We observe that countries where belief in the "American dream" (i.e., effort pays) prevails also set harsher punishment for criminals. We know from previous work that beliefs are also correlated with several features of the economic system (taxation, social insurance, etc). Our objective is to...

Persistent link: https://www.econbiz.de/10005622015

Eficienta sanctiunilor dispuse de autoritatile de concurenta în cazurile antitrust

PRISECARU, Paul - Institutul National de Cercetari Economice (INCE), … - 2013

deterring the use of anticompetitive behavior to enhance profits. Although, in recent years antitrust fines have been growing …

Persistent link: https://www.econbiz.de/10010800861